Financial Accounting University of Mumbai BMS 5th Sem Notes

Unit 1 Preparation of Final Accounts of Companies {Book}

Relevant provision of Companies Act related to preparation of Final AccountsVIEW
Preparation of Financial statements as per Companies ActVIEWVIEW
AS1 in relation to final accounts of companiesVIEWVIEW
Unit 2 Underwriting of Shares and Debentures{Book}
UnderwritingVIEWVIEW
Underwriting of Shares, DebenturesVIEW
Underwriting Commission, Provision of companies Act. with respect to Payment of underwriting commissionVIEW
Underwriters, Sub-underwrites, Brokers and Managers to issuesVIEW
Types of Underwriting, Abatement ClauseVIEW
Market, Unmarked and Firm-underwriting applicationsVIEW
Liability of the underwriters in respect of underwriting contractVIEW
Unit 3 Accounting of Transactions of Foreign Currency {Book}
In Relation to purchase and Sale of goods, Services, assets loan and Credit transactionsVIEW
Computation and Treatment of exchange rate DifferencesVIEW
Unit 4 Investment Accounting (w.r.t Accounting Standard-13) {Book}
Investment Accounting for Shares (Variable income bearing securities)VIEW
Investment Accounting for Debentures/Preference Shares (fixed income bearing securities)VIEW
Accounting for transactions of purchase and Sale of investments with ex and cum interest pricesVIEW
Finding cost of investment sold and carrying cost as per weighted average methodVIEW
Columnar format for investment AccountVIEW
Unit 5 Ethical Behaviour and Implications for Accounts {Book}
Introduction, Meaning of Ethical Behaviour in AccountsVIEW
Financial Reports: Link between law, corporate governance, CSR and ethicsVIEW
Need of ethical behavior in accounting professionVIEW
Implication of ethical values for the principles versus rule-based approaches to accounting StandardsVIEW
The principle-based approach and ethicsVIEW
The accounting standard setting process and ethicsVIEWVIEWVIEW
The IFAC code of ethics for Professional AccountantsVIEW
Contents of Research report in Ethical PracticesVIEW
Implications of unethical behavior for financial reportsVIEW
Company code of ethicsVIEWVIEWVIEW
The increasing role of Whistle-BlowingVIEW

 

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